BEGIN      { Comment="#" }
/^[ \t]*$/ { dump(); next; }
           { Text = (Text ? Text "\n" : "" ) $0 }
END        { dump() }

function dump() { 
	if  (Text) print dump1(Text) "\n"; Text="" 
}
function dump1(text) {
	return text ~ /^[ \t]/ ? text : comment(text)
}  
function comment(text) {
	 gsub(/\n/,"\n" Comment,text);
	 return Comment text   
}
